Impairment Risk from Declining Store Profitability
First written in FY2024. 1 of 2 entries say "Materialised", first in FY2026. Latest entry: FY2026.
Japan Eyewear Holdings moved to the "Worse" side of this theme in 2026, 9 years after the typical company in this theme (2017).
The whole theme swung hardest in 2025: 32 of 75 companies on the "Worse" side.
19 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「The breakdown of impairment losses by segment for the previous consolidated fiscal year and the current consolidated fiscal year is as follows. フォーナインズ: －; 26」
Regarding impairment risk associated with declining profitability at stores and other locations, the フォーナインズ business recorded an impairment loss of ¥26 million. However, the disclosure also states that no material impairment losses occurred. - FY2024First statedAnnual report
「If store profitability declines in the future due to changes in the business environment or other factors, impairment losses may be recognized on property, plant and equipment, right-of-use assets and other assets, which could affect the Group's operating results.」
The company applies impairment accounting with each store treated as an independent cash-generating unit, identifying the risk of losses arising from declining store profitability.